United States securities and exchange commission logo January 25, 2022 Austin Russell President and Chief Executive Officer Luminar Technologies, Inc./DE 2603 Discovery Drive, Suite 100 Orlando, Florida 32826 Re: Luminar Technologies, Inc./DE Registration Statement on Form S-3 Filed January 20, 2022 File No. 333-262250 Dear Mr. Russell: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Daniel Kim